FS-2015-5, February 2015
Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the Internal Revenue Service.
The Taxpayer Bill of Rights takes the multiple existing rights embedded in the tax code and groups them into 10 broad categories, making them easier to find and understand.
A list of your rights as a taxpayer and IRS obligations to protect them can be found in IRS Publication 1, Your Rights as a Taxpayer. It includes The Right to Quality Service.
Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.
- Many answers to tax questions can be found on the IRS.gov website.
- However, if you cannot find an answer to your tax question in published instructions or online, please call the IRS for assistance. IRS representatives care about the quality of the service provided to you and are available to assist you. Here are some things to consider when calling the IRS.
- Certain IRS correspondence must include the name, phone number, and unique identifying number of an IRS employee that you may contact with respect to that correspondence.
- IRS representatives should listen objectively and consider all relevant information and answer questions promptly, accurately and thoroughly.
- Generally, you can speak to an employee’s supervisor if you have a problem.
- When collecting tax, the IRS should treat you with courtesy. Generally, the IRS should only contact you between 8 a.m. and 9 p.m. The IRS should not contact you at your place of employment if the IRS knows or has reason to know that your employer does not allow such contacts.
- Be mindful of tax scams. Remember, the IRS does not call you about taxes owed without having first mailed you a bill. The IRS does not make aggressive, threatening phone calls like the recent telephone scams.
English, Spanish, Chinese, Korean, Russian and Vietnamese versions of Publication 1, Your Rights as a Taxpayer, are posted on IRS.gov. By making this important publication available in multiple languages, the IRS hopes to increase the number of Americans who know and understand their rights under the tax law.
IRS Publication 1, Your Rights as a Taxpayer
Additional IRS Resources
- Taxpayer Bill of Rights
- What the Taxpayer Bill of Rights Means for You
- IR-2014-72, IRS Adopts Taxpayer Bill of Rights; 10 Provisions to be Highlighted on IRS.gov, in Publication 1
- IR-2014-80, IRS Taxpayer Bill of Rights Now Available in 6 Languages; 10 Key Rights Outlined in Updated Publication 1
- Taxpayer Advocate Service
- Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund
- Forms and Publications About Your Appeal Rights
- Publication 594, The IRS Collection Process